Persons with Disabilities Exemption

What is the Persons with Disabilities Exemption?

This exemption is for persons with disabilities and provides an annual $2,000 reduction in the equalized assessed value (EAV) of the property.

What criteria makes someone eligible for the Persons with Disabilities Homeowner Exemption?

To qualify the applicant must be:

  • disabled or become disabled during the Tax Year,
  • own or have a legal or equitable interest in the property, or a leasehold interest of a single-family residence,
  • occupy the property as the principal residence on January 1, of the Tax Year and
  • be liable for the payment of property taxes.

If a person's home previously received this exemption (which in prior years, was known as the Disabled Persons Homeowner Exemption) and the taxpayer now resides in a facility licensed under the Nursing Home Care Act, his or her home is still eligible to receive this exemption provided:

  • the property is occupied by that person's spouse, or
  • the property remains unoccupied.

What additional documentation do I need to submit with my Application?

Documentation Needed

Applicants must complete the exemption application with the Cook County Assessors Office and must provide one of the following documents:

  • Class 2 Disabled Person Illinois Identification Card from the Illinois Secretary of State's Office
  • Proof of Social Security Administration disability benefits. This proof includes an award letter, verification letter, or annual cost of living adjustment
  • Proof of Veterans' Administration disability benefits. This proof includes an award letter of total (100%) disability, pension statement, or statement showing compensation rated at 100%.
  • Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability.

If a taxpayer can not provide proof with one of the items listed above they will need to submit the Illinois Department of Revenue?s Form PTAX 343-A Physician?s Statement of Proof of a Disability. The taxpayer may also be required to be re-examined by an IDOR designated physician.

Please Note: This exemption cannot be received with the Veterans with Disabilities Standard Homeowner Exemption.

 

How do I apply?

Note that if you received this exemption last year, a renewal application was sent directly to your home in February, 2020.

Other options to apply:

First, review the eligibility requirements. Then, you can apply: 

After you apply in the mail:

It can take 60-90 days for Cook County Assessor’s Office staff to review and process your application and documents. You will then receive a letter about whether your exemption application has been approved or denied. 

If your exemption application is approved, the exemption will be applied by the Treasurer to the second installment property tax bill you receive in the summer.